How to Invoice Foreign Clients Legally: A Country-by-Country Guide
A 'proper' invoice for a US client is different from a proper invoice for a German client. And both are different from what the Indian GST portal expects. Here's exactly what your invoices need to include by jurisdiction.
India: GST-compliant export service invoice
- Header: 'TAX INVOICE' or 'INVOICE' (not 'GST INVOICE' for exports)
- Your details: name, address, GSTIN, PAN
- Client details: name, country, address
- Invoice number (sequential), date
- SAC code for the service (e.g., 9989 for IT services)
- Description of service, HSN/SAC, quantity, rate, amount
- Currency: USD/EUR/GBP (state exchange rate if specifying INR equivalent)
- Zero-rated status: 'Supply meant for export under LUT without payment of IGST'
- LUT reference number
- Bank details for payment (Wise local account or wire details)
Philippines: BIR official receipt requirements
- Use BIR-registered Official Receipts (OR) — printed by BIR-accredited printers
- Include: your TIN, address, OR number, date, client name, description, amount in PHP or USD
- For export services: mark as 'Zero-rated (0% VAT) — Export of Services'
- Keep duplicate ORs for 10 years per BIR requirement
UK and EU: VAT invoice requirements
- UK: if VAT-registered, include your VAT number, 'reverse charge' note for B2B EU clients.
- EU: if VAT-registered, include your VAT number. For B2B services outside EU: 'Service exempt from VAT — Article 44 of Council Directive 2006/112/EC'.
- If below VAT threshold (UK: £90,000; Germany: €22,000): a simple invoice with your address is sufficient.
- For US clients: no VAT required from non-US suppliers. Just include standard invoice elements.
More guides on ForexFee
corridor
Send money to India
Everything you need to know to send money to India in 2026 — from picking the cheapest provider to UPI delivery, FEMA rules, taxes and corridor-specific tips for the USA, UK, UAE, Canada and Singapore.
Read guide
corridor
Send money to Philippines
Everything you need to know to send money to the Philippines in 2026 — from picking the cheapest provider to GCash and PESONet delivery, BSP rules, taxes and corridor-specific tips for OFWs in the USA, UAE, Saudi Arabia, Singapore and Canada.
Read guide
corridor
Send money to Mexico
Everything you need to know to send money to Mexico in 2026 — from picking the cheapest provider to SPEI delivery, Banxico rules, taxes and corridor-specific tips for senders in the USA, Canada and Europe.
Read guide
corridor
Send money to Pakistan
Everything you need to know to send money to Pakistan in 2026 — provider choice, the Roshan Digital Account scheme, the Pakistan Remittance Initiative bonus, JazzCash and Easypaisa wallets, SBP rules, and tips for senders in the UK, USA, UAE, Saudi Arabia and Australia.
Read guide
ForexFee guides are based on publicly available information and live rate data from Wise's comparison API. For pricing, KYC requirements and current promotions, always check each provider's official site. See our methodology for how we source and rank rates.